Skip to content
“The Annual (Second) Tithe”· Deuteronomy 14:22–27
Translation
King James Version
And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee:
Ask
KJV (with Strong's)
And if the way H1870 be too long H7235 for thee, so that H3588 thou art not able H3201 to carry H5375 it; or if the place H4725 be too far H7368 from thee, which the LORD H3068 thy God H430 shall choose H977 to set H7760 his name H8034 there, when the LORD H3068 thy God H430 hath blessed H1288 thee:
Ask
Complete Jewish Bible
But if the distance is too great for you, so that you are unable to transport it, because the place where ADONAI chooses to put his name is too far away from you; then, when ADONAI your God prospers you,
Ask
Berean Standard Bible
But if the distance is too great for you to carry that with which the LORD your God has blessed you, because the place where the LORD your God will choose to put His Name is too far away,
Ask
American Standard Version
And if the way be too long for thee, so that thou art not able to carry it, because the place is too far from thee, which Jehovah thy God shall choose, to set his name there, when Jehovah thy God shall bless thee;
Ask
World English Bible Messianic
If the way is too long for you, so that you are not able to carry it, because the place is too far from you, which the LORD your God shall choose, to set his name there, when the LORD your God shall bless you;
Ask
Geneva Bible (1599)
And if the way be too long for thee, so that thou art not able to cary it, because the place is farre from thee, where the Lord thy God shall chose to set his Name, when the Lord thy God shall blesse thee,
Ask
Young's Literal Translation
`And when the way is too much for thee, that thou art not able to carry it--when the place is too far off from thee which Jehovah thy God doth choose to put His name there, when Jehovah thy God doth bless thee; --
Ask
In the KJVVerse 5,315 of 31,102 · 17.1%

Study This Verse

Summary

Deuteronomy 14:24 addresses a crucial practical consideration within the Mosaic Law concerning the bringing of the second tithe to the central place of worship. This verse acknowledges the logistical challenges faced by Israelites living far from the designated sanctuary, particularly when God had blessed them with an abundant harvest, making the physical transport of their tithes impractical due to distance or sheer volume. It highlights God's compassionate understanding of human limitations and sets the stage for a divinely provided, flexible solution that ensures joyful obedience rather than burdensome ritual.

Context

Literary Context

Deuteronomy 14:24 is embedded within a broader section of laws concerning tithing and offerings, specifically following the command in Deuteronomy 14:22-23 for Israelites to bring their annual second tithe (ma'aser sheni) to the central sanctuary to be eaten in a celebratory feast before the LORD. This tithe, distinct from the Levitical tithe, was intended for the worshipper and their household to share in a communal meal, fostering gratitude and fellowship. Verse 24 anticipates the practical dilemma of transporting large quantities of produce or livestock over long distances, which would become increasingly difficult as Israel expanded and settled the land. The immediate solution to this problem is provided in the very next verse, Deuteronomy 14:25, which permits converting the tithe into money for easier transport, to be reconverted into goods at the sanctuary. This passage underscores the Deuteronomic emphasis on centralized worship, as seen throughout Deuteronomy 12, where the "place which the LORD your God will choose" is repeatedly stressed as the sole legitimate site for national worship.

Historical & Cultural Context

Ancient Israel was primarily an agrarian society, and travel was arduous. Distances were covered on foot or by animal, and there were no modern means of preservation or transportation. After the conquest and settlement of Canaan, Israelites would be dispersed across a significant geographical area, making the journey to a single central sanctuary (which would eventually be Jerusalem) a multi-day or even multi-week undertaking for many. Carrying a tenth of one's agricultural produce or livestock—especially after a bountiful harvest, as implied by "when the LORD thy God hath blessed thee"—would be an immense logistical challenge, potentially spoiling perishable goods or exhausting the travelers and their animals. The command to bring the tithe to the central sanctuary was revolutionary, contrasting with the decentralized worship practices of surrounding pagan cultures and even earlier Israelite traditions. This centralization was designed to prevent idolatry, promote national unity, and ensure the purity of worship.

Key Themes

This verse contributes significantly to several key themes within Deuteronomy. First, it powerfully illustrates Divine Accommodation and Practicality. God, in His infinite wisdom and compassion, understands the real-world limitations and practical difficulties His people would face in fulfilling His commands. He desires their joyful obedience, not burdensome ritualism, and thus provides a flexible solution that acknowledges their human constraints. Second, the repeated emphasis on "the place which the LORD thy God shall choose to set his name there" reinforces the critical theme of Centralization of Worship. This unified sanctuary was essential for establishing Israel's national identity, preventing syncretism, and fostering communal reverence for the one true God. It signified the place where God's character, authority, and covenant relationship with Israel would be publicly acknowledged and invoked. Finally, the phrase "when the LORD thy God hath blessed thee" highlights the theme of Stewardship and Blessing. The tithe is presented not as a tax or a burden, but as a grateful response to God's generosity and provision. It acknowledges that all prosperity comes from Him, and giving back a portion is an act of trust and thanksgiving, demonstrating their reliance on the Giver of all good things, as also seen in Deuteronomy 8:18.

Exposition and Analysis

Key Word Analysis

Way derek' H1870

This noun refers to a road or path, but figuratively, it can also denote a course of life or mode of action. In Deuteronomy 14:24, it primarily signifies the physical journey to the central sanctuary. The length of this "way" directly impacts the feasibility of transporting the tithe, highlighting the practical challenges of ancient travel and the vastness of the promised land.

Too far râchaq' H7368

This verb means "to widen," "recede," or "remove," indicating distance or remoteness. Here, it describes the geographical separation between the worshiper's home and the divinely chosen place of worship. This "too far" emphasizes the logistical impossibility for many to physically transport their entire tithe, underscoring God's realistic appraisal of human limitations.

Set his name there sûwm šĕmōw šām' H7760

This profound theological phrase, combining "to set" (H7760) and "name" (H8034), appears frequently in Deuteronomy. It does not imply that God's omnipresence is confined to a physical location, but rather that this designated place is where His character, authority, and covenant relationship with Israel would be publicly acknowledged, honored, and invoked. It signifies a unique site of divine revelation, authorized worship, and special manifestation of His presence among His people, distinguishing it from unauthorized altars or pagan sites.

Verse Breakdown

"And if the way be too long for thee, so that thou art not able to carry it"

This clause sets up the primary practical dilemma. It acknowledges the physical distance and the resulting inability to transport the substantial quantity of the second tithe. The "it" refers to the produce and livestock designated for the tithe, implying a volume that would be unmanageable for a long journey, especially given the lack of modern transportation and preservation methods. This shows God's realistic understanding of human physical limitations.

"[or] if the place be too far from thee, which the LORD thy God shall choose to set his name there"

This part reinforces the geographical challenge in relation to the divinely appointed central sanctuary. The phrase "which the LORD thy God shall choose to set his name there" emphasizes the divine prerogative in designating this unique place of worship, highlighting its sacred and exclusive nature. The distance is not merely a geographical fact but a theological one, as it relates to the mandated site for covenantal worship.

"when the LORD thy God hath blessed thee"

This concluding phrase provides the context for the problem. The logistical difficulty arises precisely because God has been faithful in providing abundant blessings. The tithe is large because the harvest is bountiful. This subtly underscores the paradox: the very generosity of God creates the practical challenge for His people, which He then provides a solution for, reinforcing His character as both sovereign provider and compassionate Lawgiver.

Literary Devices

Deuteronomy 14:24 employs several literary devices to convey its message effectively. The primary structure is a Conditional Clause, introduced by "And if," which establishes a specific scenario (long distance, inability to carry) for which a subsequent provision (in the following verse, Deuteronomy 14:25) will be made. This demonstrates the Law's practical and adaptive nature. There is also an element of Divine Accommodation, where the divine law is shown to be sensitive to human realities and limitations, rather than being an unyielding, burdensome command. This contrasts with a purely legalistic approach and highlights God's desire for genuine, joyful obedience. Furthermore, the verse uses Anticipation, setting up a problem that immediately foreshadows the solution presented in the very next verse, creating a sense of logical progression and divine foresight within the legal code. The repetition of "the LORD thy God" and "set his name there" also serves as a form of Emphasis, underscoring the divine authority behind the command and the sacredness of the chosen place.

Theological and Thematic Connections

Deuteronomy 14:24 offers profound theological insights into God's character and His relationship with His people. It reveals a God who is not only holy and just, demanding obedience to His commands, but also immensely practical, compassionate, and understanding of human limitations. The provision for converting the tithe into money demonstrates that God values the spirit of the law—joyful worship, gratitude, and communal celebration—over a rigid, burdensome adherence to the letter when circumstances make it impractical. This flexibility ensures that obedience remains a delight and not a chore, reflecting God's desire for a relationship characterized by grace and wisdom, even within the strictures of the Old Covenant law. It teaches that true worship is not about overcoming impossible obstacles through sheer human effort, but about responding faithfully to God's provision and wisdom.

Reflection and Application

Deuteronomy 14:24, while rooted in ancient Israelite tithing practices, offers timeless principles for contemporary believers. It reminds us that God is deeply understanding of human limitations and practical challenges in our walk of faith. He desires obedience that flows from a willing heart, not from a sense of impossible burden or rigid adherence to rules that become unmanageable. This verse encourages us to seek practical wisdom in our stewardship and worship today. Just as God provided a means for His people to fulfill their obligations joyfully despite logistical hurdles, He continues to provide avenues for us to honor Him with our resources and time, even amidst the complexities of modern life. We are called to be faithful stewards of the blessings God has given us, and this passage reassures us that God's commands are designed for our good and His glory, never to crush us under an unbearable weight. It prompts us to consider how we can serve God with both zeal and practical wisdom, adapting our methods without compromising our devotion, ensuring that our acts of worship and giving remain expressions of gratitude and trust, rather than mere duty.

Questions for Reflection

  1. How does God's consideration for practical challenges in this verse inform our understanding of His character?
  2. In what ways might we be tempted to turn spiritual duties into burdensome rituals, and how does this verse encourage joyful obedience?
  3. How can we apply the principle of divine accommodation and practical wisdom to our stewardship and worship in contemporary life?

FAQ

What was the "second tithe" and how was it different from other tithes?

The "second tithe" (ma'aser sheni) mentioned in Deuteronomy 14 was a unique annual tithe that the Israelite family was commanded to bring to the central sanctuary. Unlike the first tithe (ma'aser rishon), which was given to the Levites for their support (Numbers 18:21-24), the second tithe was to be consumed by the worshiper and their household in a festive meal before the LORD at the chosen place of worship, symbolizing rejoicing in God's provision. Every third year, this tithe was kept locally and given to the Levites, the foreigners, the fatherless, and the widows in their towns (Deuteronomy 14:28-29). The provision in Deuteronomy 14:24 and Deuteronomy 14:25 specifically addresses the practicality of bringing this festival tithe to the central location.

Why was a "central place" so important for Israelite worship?

The establishment of a single, central place of worship, repeatedly referred to as "the place which the LORD thy God shall choose to set his name there" (e.g., Deuteronomy 12:5), was profoundly significant for ancient Israel. Theologically, it was crucial for maintaining the purity and unity of Israel's worship of the one true God. It prevented the proliferation of unauthorized altars and pagan practices that could easily lead to idolatry and syncretism, which were constant temptations in the ancient Near East. Sociologically, it fostered national unity and identity, bringing the tribes together for communal feasts and celebrations, reinforcing their shared covenant relationship with Yahweh. This centralization ensured that national worship was conducted according to God's specific instructions, under the oversight of the Levitical priesthood, and served as a visible representation of God's unique presence among His people.

Christ-Centered Fulfillment

Deuteronomy 14:24, with its emphasis on God's compassionate accommodation for human limitations in worship, finds profound Christ-centered fulfillment. The Old Covenant law, while holy and good, often highlighted the vast "distance" between a holy God and sinful humanity, and the practical difficulties of drawing near to Him through prescribed rituals. Jesus Christ, however, is the ultimate fulfillment of God's provision and accommodation. He is the one who bridges the "too long" way and the "too far" place between God and humanity. The Word became flesh and "dwelt among us" (John 1:14), bringing God's presence directly to us, eliminating the need for a physical, distant sanctuary. Through His atoning sacrifice, Christ has made a way for us to draw near to God with confidence, not through burdensome rituals or the transport of physical goods, but through faith in His finished work (Hebrews 4:16). Our worship is no longer confined to a specific geographical location, but is now "in spirit and truth," accessible to all believers through Christ, who is the true temple (John 4:21-24). He is the Lamb of God who takes away the sin of the world (John 1:29), providing the ultimate "blessing" and the means for us to offer ourselves as living sacrifices, holy and acceptable to God, which is our spiritual worship (Romans 12:1). In Christ, the practical difficulties of the Old Covenant are transcended by the grace and freedom of the New Covenant, allowing for joyful, unhindered access to God.

Copy as

Public-domain commentary

Matthew Henry

From his Commentary on the Whole Bible. Henry comments on passages, not single verses — this entry covers Deuteronomy 14:22–29. His three-level outline is real structure in the source text, so it is rendered as structure.

1662–1714 · 8 verses
Passage under commentDeuteronomy 14:22–29
I. II. Main points1. 2. Sub-points(1.) (2.) Details

We have here a part of the statute concerning tithes. The productions of the ground were twice tithed, so that, putting both together, a fifth part was devoted to God out of their increase, and only four parts of five were for their own common use; and they could not but own they paid an easy rent, especially since God's part was disposed of to their own benefit and advantage. The first tithe was for the maintenance of their Levites, who taught them the good knowledge of God, and ministered to them in holy things; this is supposed as anciently due, and is entailed upon the Levites as an inheritance, by that law, Num 18:24, etc. But it is the second tithe that is here spoken of, which was to be taken out of the remainder when the Levites had had theirs.

I.They are here charged to separate it, and set it apart for God:

Thou shalt truly tithe all the increase of they seed, Deu 14:22. The Levites took care of their own, but the separating of this was left to the owners themselves, the law encouraging them to be honest by reposing a confidence in them, and so trying their fear of God. They are commanded to tithe truly, that is, to be sure to do it, and to do it faithfully and carefully, that God's part might not be diminished either with design or by oversight. Note, We must be sure to give God his full dues out of our estates; for, being but stewards of them, it is required that we be faithful, as those that must give account.

II.They are here directed how to dispose of it when they had separated it.

Let every man lay by as God prospers him and gives him success, and then let him lay out in pious uses as God gives him opportunity; and it will be the easier to lay out, and the proportion will be more satisfying, when first we have laid by. This second tithe may be disposed of,

1.In works of piety, for the first two years after the year of release. They must bring it up, either in kind or in the full value of it, to the place of the sanctuary, and there must spend it in holy feasting before the Lord. If they could do it with any convenience, they must bring it in kind (Deu 14:23); but, if not, they might turn it into money (Deu 14:24, Deu 14:25), and that money must be laid out in something to feast upon before the Lord. The comfortable cheerful using of what God has given us, with temperance and sobriety, is really the honouring of God with it. Contentment, holy joy, and thankfulness, make every meal a religious feast. The end of this law we have (Deu 14:23): That thou mayest learn to fear the Lord thy God always; it was to keep them right and firm to their religion,

(1.)By acquainting them with the sanctuary, the holy things, and the solemn services that were there performed. What they read the appointment of their Bibles, it would do them good to see the observance of in the tabernacle; it would make a deeper impression upon them, which would keep them out of the snares of the idolatrous customs. Note, It will have a good influence upon our constancy in religion never to forsake the assembling of ourselves together, Heb 10:25. By the comfort of the communion of saints, we may be kept to our communion with God.

(2.)By using them to the most pleasant and delightful services of religion. Let them rejoice before the Lord, that they may learn to fear him always. The more pleasure we find in the ways of religion the more likely we shall be to persevere in those ways. One thing they must remember in their pious entertainments - to bid their Levites welcome to them. Thou shalt not forsake the Levites (Deu 14:27): "Let him never be a stranger to thy table, especially when thou eatest before the Lord."

2.Every third year this tithe must be disposed of at home in works of charity (Deu 14:28, Deu 14:29): Lay it up within they own gates, and let it be given to the poor, who, knowing the provision this law had made for them, no doubt would come to seek it; and, that they might make the poor familiar to them and not disdain their company, they are here directed to welcome them to their houses. "Thither let them come, and eat and be satisfied." In this charitable distribution of the second tithe they must have an eye to the poor ministers and add to their encouragement by entertaining them, then to poor strangers (not only for the supply of their necessities, but to put a respect upon them, and so to invite them to turn proselytes), and then to the fatherless and widow, who, though perhaps they might have a competent maintenance left them, yet could not be supposed to live so plentifully and comfortably as they had done in months past, and therefore they were to countenance them, and help to make them easy by inviting them to this entertainment. God has a particular care for widows and fatherless, and he requires that we should have the same. It is his honour, and will be ours, to help the helpless. And if we thus serve God, and do good with what we have, it is promised here that the Lord our God will bless us in all the work of our hand. Note,

(1.)The blessing of God is all in all to our outward prosperity, and, without that blessing, the work of our hands which we do will bring nothing to pass.

(2.)The way to obtain that blessing is to be diligent and charitable. The blessing descends upon the working hand: "Except not that God should bless thee in thy idleness and love of ease, but in all the work of they hand." It is the hand of the diligent, with the blessing of God upon it, that makes rich, Pro 10:4, Pro 10:22. And it descends upon the giving hand; he that thus scatters certainly increases, and the liberal soul will be made fat. It is an undoubted truth, though little believed, that to be charitable to the poor, and to be free and generous in the support of religion and any good work, is the surest and safest way of thriving. What is lent to the Lord will be repaid with abundant interest. See Eze 44:30.

Copy as
Source: Quotations drawn from early Church Fathers and historical Christian theologians (AD 100–1500). Some quotes address the surrounding passage context rather than this verse alone.
Copy as

Continue studying Deuteronomy 14:24 across the web’s major study libraries — every link below opens this exact verse, chapter, or book on the destination site.

TrulyRandomVerse is not affiliated with these sites and doesn’t control their content. They’re linked because they’re genuinely useful.